The Accenture Code of Business Ethics | Accenture

The Accenture Code of Business Ethics | AccentureCode of Business Ethics
Contents
Introduction
Our Code Six Fundamental Behaviors Our Code of Business Ethics is organized under 6 fundamental behaviors that apply to every one of us, every day:
About the Code 4
Making Good Decisions 7
Comply with Laws 19
Protect People, Information and Our Business 36
Run Our Business Responsibly 44
Be a Good Corporate Citizen 50
Copyright © 2021 Accenture. All rights reserved.COBE 3
About the Code
Putting Integrity Into Action Welcome to the Accenture Code of Business Ethics
At Accenture, we care deeply about doing the right thing. We share a commitment to operating with the highest ethical standards and making a positive difference in everything we do. It’s part of our culture. It’s who we are.
Our Code of Business Ethics is more than just a policy—it defines what we believe, how we live and how we lead. It helps each one of us make ethical behavior a natural part of what we do every day.
It’s also essential to our business. Our shared values and business ethics are how we earn the trust of our clients, our partners, our communities and each other every day. Only with that trust, can we act as true partners to deliver the value Accenture is known for.
Together, we make our company the special place it is—because we are the culture. Each day, we make Accenture greater than ever.
Julie Sweet Chair & Chief Executive Officer Accenture
Patrick Rowe Chief Compliance Officer & Deputy General Counsel Accenture
Our Code of Business Ethics and Core Values Our Code of Business Ethics builds on our core values by providing greater detail about expected behaviors and drives our culture of compliance, ethical conduct and accountability.
It starts with a simple proposition—we always act with integrity and we always act in compliance with the law. Besides being the right thing to do and protecting Accenture, acting with integrity and in compliance with laws improves our performance and reflects on our character as a business—to our clients, our business partners and the public at large—and enables us to attract and retain top talent.
About the Code
Client Value Creation Enabling clients to become high-performance businesses and creating long-term relationships by being responsive and relevant and by consistently delivering value.
One Global Network Leveraging the power of global insight, relationships, collaboration and learning to deliver exceptional service to clients wherever they do business.
Respect for the Individual Valuing diversity and unique contributions, fostering a trusting, open and inclusive environment and treating each person in a manner that reflects Accenture’s values.
Best People Attracting, developing and retaining the best talent for our business, challenging our people, demonstrating a “can-do” attitude and fostering a collaborative and mutually supportive environment.
Integrity Being ethically unyielding and honest and inspiring trust by saying what we mean, matching our behaviors to our words and taking responsibility for our actions.
Stewardship Fulfilling our obligation of building a better, stronger and more durable company for future generations, protecting the Accenture brand, meeting our commitments to stakeholders, acting with an owner mentality, developing our people and helping improve communities and the global environment.
Our 6 enduring core values—Client Value Creation, One Global Network, Respect for the Individual, Best People, Integrity and Stewardship—shape the culture and define the character of Accenture. They serve as a foundation in how we act and make decisions.
Who Must Comply Our Code of Business Ethics applies to all Accenture people—directors, officers and employees in every country—and every Accenture entity. In addition, third parties, such as consultants, agents and suppliers, are required to comply with the Code of Business Ethics when acting on Accenture’s behalf.
About the Code
We each have a personal responsibility to act ethically and comply with the law, the Code of Business Ethics and Accenture policies and procedures at all times. Violations break trust with Accenture and our clients and may result in individual disciplinary action, up to and including termination of employment, and perhaps legal liability. In some cases, Accenture may have a legal or other obligation to report the results of an investigation to the appropriate law enforcement authorities, or may otherwise choose to do so.
Accenture’s core values and ethics are global and consistent. We recognize that some business cultures have practices that may violate our core values and ethics, such that upholding them may be uncomfortable, even challenging. Doing the right thing often requires courage. Saying no to these practices does not mean we disrespect those cultures.
Definition
“Accenture entity” means any entity that is consolidated in Accenture’s financial statements or otherwise controlled by Accenture. Accenture’s General Counsel must approve any Accenture entity’s use of a code of conduct in lieu of this Code of Business Ethics. With respect to entities in which Accenture has an interest but does not have control, we encourage them to adopt and follow the Code of Business Ethics as appropriate.
Act ethically and comply with the law, the Code of Business Ethics and Accenture policies
What do we mean by Accenture entity?
Your Responsibilities
About the Code
It’s also our responsibility to understand a client’s code of conduct in addition to following our own Code of Business Ethics. There may be restrictions on, for example, gifts, entertainment and physical security that are more limiting than our own, and if so, we follow them in connection with the client engagement.
When compliance is not possible, we discuss with the client. A client’s code of conduct may appear to contradict our Code of Business Ethics—for example, it may include requirements we cannot follow (because of practical limitations on how we do business) or provisions that do not apply to us. When faced with such situations, we will discuss with the client as appropriate and seek to comply with the spirit or key principles of its code, while always following our Code of Business Ethics. We also expect you to escalate: discuss with your leadership, Human Resources or Legal to resolve the issue. For example, we may need to include limitations or clarifications in our client agreements to comply with the obligations under the client’s code of conduct.
Understand and follow client codes of conduct where applicable
Cooperate with investigations
We cooperate fully with all investigations. When reporting an ethical concern, cooperation may be necessary so that we may adequately address the concern. While we will always respect the right to report using the Accenture Business Ethics Helpline anonymously (where permitted), Accenture may require or request additional information in some cases to properly investigate the matter.
Ask questions
If you have any questions about your responsibilities or any of the information in the Code of Business Ethics, please ask your management or other trusted advisors, any Accenture Leader, Human Resources or Legal. You can also submit any questions directly to the Ethics group at [email protected]
Making Good Decisions Not every issue that comes up has a clear path to resolution. In difficult situations use judgment and involve others to help make good decisions.
Making Good Decisions
If unsure, ask your management or other trusted advisors, any Accenture Leader, Human Resources or Legal. If uncomfortable asking a question or raising a concern via these channels, use the Accenture Business Ethics Helpline.
How to Raise Concerns
How to Raise Concerns
Speak up if you experience or witness disrespectful, inappropriate, fraudulent, unethical or illegal behavior, including concerns about sexual harassment, harassment or discrimination based on personal characteristics (such as race, color, ancestry, national/regional or ethnic origin, religion, sex, gender identity, sexual orientation, pregnancy, age or disability), retaliation or workplace violence or threats.
There are many ways to raise a concern, and the most effective way may depend on the nature of the concern. You can always raise a concern with your management or other trusted advisors, any Accenture Leader, Human Resources or Legal. You can always escalate your concern without fear of retaliation if you do not receive an acceptable response from your first point of contact.
You may also visit the Accenture Business Ethics Helpline at https://businessethicsline.com/accenture, where you may report your concern via the web or obtain a country-specific phone number to speak with an agent 24 hours a day, seven days a week. In most cases, you may remain anonymous when using the Accenture Business Ethics Helpline; however, in certain countries this may not be the case due to local legal restrictions.
You can find more detail on how to raise concerns in Policy 1000 - Speaking Up and Zero Tolerance for Retaliation.
Make Your Conduct Count 01 Respect, inclusiveness and shared ethical values are at the heart of Accenture’s culture and grounded in our core values. Making your conduct count is about fostering these values and describes behaviors that we expect from—and for—our people so that they can be at their best each day. There are five ways to make sure your conduct counts.
Six Fundamental Behaviors | Make Your Conduct Count
Speaking Up and Zero Tolerance for Retaliation
Speak up about disrespectful, inappropriate, fraudulent, unethical or illegal behavior
If you have a good faith concern about disrespectful, inappropriate, fraudulent, unethical or illegal behavior of any kind, Accenture wants you to speak up. You can always escalate your concern without fear of retaliation if you do not receive an acceptable response from your first point of contact. We take seriously all concerns raised, including allegations of retaliation.
While Accenture strongly encourages you to raise concerns about disrespectful behavior, you are not required to do so. However, you must promptly report harassment, discrimination, retaliation or workplace violence or threats, even if the behavior has stopped occurring. You must promptly report potential violations of law to Legal.
The way we handle a concern will depend on its nature and severity. We may have discussions with relevant work colleagues, Accenture Leaders or Human Resources, or conduct formal investigations. Regardless of how you raise a concern, we always seek to ensure it is handled by the most appropriate people within Accenture— confidentially and with sensitivity and urgency.
We speak up about concerns knowing Accenture never tolerates retaliation.
Take action
Take action or reach out for guidance when approached about a concern involving disrespectful, inappropriate, fraudulent, unethical or illegal behavior. No matter the career level, we take concerns seriously and take action with sensitivity, urgency and appropriate confidentiality or otherwise raise them via the appropriate channel.
Expectation
We expect more from Accenture Leaders:
We hold Accenture Leaders to the highest standard of modeling respectful behavior, taking action when they see misconduct and ensuring there is no retaliation against anyone who speaks up in good faith. It is not just an expectation—it is an obligation. In some cultures, respect for leadership can make it difficult for more junior people to disagree or provide critical feedback, so we expect Accenture Leaders to create an environment where people feel comfortable raising their concerns.
We have zero tolerance for retaliation
Accenture has zero tolerance for retaliation against anyone who speaks up in good faith. Retaliation means any kind of unfair treatment, whether subtle or overt. There are serious consequences for retaliation, up to and including termination.
How-to
Raise a concern to any of the following: • Your management or other
trusted advisors • Any Accenture Leader • Human Resources • Legal • Accenture Business Ethics
Helpline
Respect for the Individual
Treat each other with respect
Disrespectful behavior and harassment are any treatment of a person that creates an intimidating, hostile or offensive work environment, or any inappropriate behaviors that interfere with work performance. Disrespectful behavior and harassment can also be a form of discrimination, when someone is treated less favorably in the workplace based on personal characteristics (see Meritocracy and Non-Discrimination).
Disrespectful behavior or harassment of any kind are not tolerated by Accenture. What matters when evaluating disrespectful behavior or harassment is how the behavior is received by the impacted individual, not whether it was intentional. If it is reasonably perceived as disrespectful or harassing, it is prohibited by Accenture.
Disrespectful behavior and harassment can take many forms including but not limited to:
• Something someone says or does (or does not say or do), whether in person or remotely
• An email, letter or document
• A posting on the internet or intranet (for example, on Facebook or Twitter or on a blog)
• A message sent by instant messenger, Microsoft Teams or other applications such as WhatsApp
• A physical gesture
Examples of disrespectful behavior—that could also rise to the level of harassment (if there is a sustained pattern of conduct, a single incident of severe conduct or if based on personal characteristics such as race, color, ancestry, national/regional or ethnic origin, religion, sex, gender identity, sexual orientation, pregnancy, age or disability)—include, but are not limited to:
• Abusive, threatening, bullying or intimidating behavior
• Targeted vulgarity and rudeness
• Repeated, blatant disregard by an individual for another person’s personal time
• Harassment based on personal characteristics
• Deliberate exclusion or continued isolation from work social activities (including by speaking in a language that others do not understand with the intent of such exclusion or isolation)
We treat each other with respect.
• Displays of offensive material or offensive jokes
• Unwanted physical contact
• Making fun of a person’s accent or way of speaking
• Microaggressions or micro-inequities that negatively affect another’s workplace experience; examples include, but are not limited to:
- Insensitive jokes or demeaning comments
- Frequently interrupting colleagues or taking credit for their work
- Using a nickname that a colleague dislikes
- Failing to acknowledge certain employees’ contributions
- Disrespectful or insensitive conduct or stereotyping based on personal characteristics where one feels singled out or belittled due to their identity
• Sexual harassment or other unwanted conduct which has the purpose or effect of violating someone’s dignity
Sexual harassment involves unwanted conduct of a sexual nature and includes, but is not limited to, the examples above or:
• Sexually suggestive, lewd or indecent comments, jokes, pictures or other materials
• Repeated unwanted attention, such as requests for meeting up socially or phone calls, texts or messages to an individual without a work-related reason
• Unwanted physical contact of a sexual nature or displays of affection
• When a person in a position of power implies that employment decisions may be affected by acceptance or rejection of sexual advances
We expect all our people, regardless of seniority, position or contribution to Accenture, to treat each other, and others we interact with in work-related situations— whether in person or online—with dignity, respect and professional courtesy. This includes client and supplier personnel, advisors to our clients and hotel, restaurant and airline staff.
We ensure a workplace free of disrespectful behavior or harassment.
Harassment on the basis of personal characteristics is illegal in many jurisdictions. Disrespectful behavior is also potentially illegal or legally actionable in many jurisdictions. Accenture’s ethical values go beyond what the law requires. We require a workplace that is free from any form of disrespectful behavior or harassment, whether it is covered by law or not.
Expectation
We do not harass any person based on these characteristics:
Race, color, ancestry, genetic information, national/regional or ethnic origin, citizenship status, religion, creed, sex, gender identity or expression, sexual orientation, pregnancy, maternity, marital or family status, age, physical or mental disability, veteran status or any other status protected by applicable local law.
Our Leaders play an important role in setting the tone from the top and ensuring we maintain a respectful, ethical and inclusive work environment. Accenture encourages Leaders to set an example in work/ life balance and all employees to be respectful of others’ work/life balance needs.
Accenture Leaders also have a responsibility to always take action if they witness, or become aware of, inappropriate or disrespectful behavior, harassment or retaliation and to encourage their teams to do the same.
Behaving Professionally
Meritocracy and Non-Discrimination
We conduct ourselves in accordance with the highest standards of professional behavior
Whether at work, traveling on business, communicating online or attending training or social events with colleagues or clients, we are always “ambassadors of Accenture.” Our behavior reflects both on ourselves and on Accenture. We conduct ourselves in accordance with the highest standards of professional behavior. Good professional conduct is especially important because our individual behaviors impact our colleagues, our clients, our communities and ultimately, the success of our company.
We apply our principle of meritocracy when we make decisions about our people
Meritocracy means that all employment decisions must be based only on merit, which includes an individual’s job qualifications, demonstrated contributions to Accenture’s work and its workplace, capabilities (that is, skills and abilities) and potential to grow and develop, within the context of meeting Accenture’s business needs. This applies to any decision about recruitment with Accenture and/or any employee’s selection, hiring, career advancement, promotion, performance evaluation, work assignments (including selection for certain client projects), compensation and benefits, ending employment or any other aspect of Accenture’s employment policies and practices.
We are proud to be ambassadors of Accenture, and we act accordingly.
We apply our principle of meritocracy when we make decisions about our people and we do not discriminate.
Expectation
Our Leaders especially are expected to model positive professional behaviors, inspire and motivate others and drive a collective sense of purpose and collaboration in the work we do for our clients.
We value diversity and do not discriminate.
Accenture is a global company. We value diversity and strive to have a diverse and inclusive workforce and meet legal hiring mandates where required.
Many local laws around the world prohibit discrimination, which is when an applicant or employee is treated less favorably in the workplace based on personal characteristics. We require our people to comply with such laws against discrimination, but Accenture’s ethical values go beyond legal requirements: Accenture prohibits discrimination in any form. We each have a responsibility to support and promote our principle of meritocracy and to maintain a fair, equitable and inclusive work environment.
Expectation
We do not discriminate against any person based on these characteristics:
Race, color, ancestry, genetic information, national/regional or ethnic origin, citizenship status, religion, creed, sex, gender identity or expression, sexual orientation, pregnancy, maternity, marital or family status, age, physical or mental disability, veteran status or any other status protected by applicable local law.
Personal Conflicts of Interest
Identify personal conflicts of interest
Consistent with our core value of Stewardship, we owe a duty to Accenture to advance its business interests. A personal conflict of interest is a situation where your own personal interests (or those of a family member or close friend) can affect your ability to act in Accenture’s best interests, or interfere with your personal objectivity and obligations to Accenture.
We ensure our personal interests and relationships don’t create conflicts for Accenture.
Our business is built on trust-based relationships–conflicts of…

The Accenture Code of Business Ethics | Accenture

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